Moritz Hiemann

Assistant Professor
Knowledge groupAccounting
Research domainsFinancial Accounting & Analysis
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Biography

Moritz Hiemann is an Assistant Professor at Università Bocconi in the Department of Accounting. Previously he served as an Assistant Professor of Accounting at Columbia Business School from 2013 to 2021.  

His research interest focus on agency theory, real options, valuation, incentive compensation, contract theory, and financial statement analysis. He is the author of many articles published in The Accounting Review and The Journal of Financial Reporting. 

Moritz got a B.S. in Business Administration from Babson College and got a Ph.D. in Accounting from Stanford University in 2013. 

Recent Publications

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  • 2023
    Accrual Accounting in Performance Measurement and the Separation of Ownership and Control
    HIEMANN, M., "Accrual Accounting in Performance Measurement and the Separation of Ownership and Control", The Accounting Review, 2023, vol. 98, no. 7, pp. 289–314
  • 2022
    A Life Cycle Model of Firm Value
    HIEMANN, M., "A Life Cycle Model of Firm Value", Journal of Financial Reporting, 2022, vol. 7, no. 1, pp. 85-121
  • 2020
    Earnings and Firm Value in the Presence of Real Options
    HIEMANN, M., "Earnings and Firm Value in the Presence of Real Options", The Accounting Review, 2020, vol. 95, no. 6, pp. 263-289
  • 2012
    Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective
    HIEMANN, M., S. REICHELSTEIN, "Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective" in Fundamentals of International Transfer Pricing in Law and Economics., Wolfgang Schön, Kai A. Konrad (Eds.), Springer Berlin Heidelberg, pp. 3-18, 2012

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Grants & Honors

  • Excellence in Research Award, Università Commerciale Luigi Bocconi, 2024